Selected accounts follow of Aramis Limited at December 31, 2014:

The following additional information is available:
1. Inventory is valued at lower of cost and net realizable value using FIFO.
2. Equipment is recorded at cost. Accumulated depreciation, calculated on a straight-line basis, is $50,600.
3. T he fair value- net income investments have a fair value of $29,000.
4. T he notes receivable are due April 30, 2015, with interest receivable every April 30. The notes bear interest at 6%.
5. T he allowance for doubtful accounts applies to the accounts receivable. Accounts receivable of $50,000 are pledged
as collateral on a bank loan.
6. Intangible Assets-Trade Names are recorded net of accumulated amortization of $ 14,000.
Instructions
(a) Prepare the current assets section of Aramis Limited's statement of financial position as at December 31, 2014, with appropriate disclosures.
(b) Outline the other ways or methods that can be used to disclose the details that are required for the financial statement elements in part (a).

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Finished Goods Inventory Unearned Revenue Bank Overdraft Equipment Work-in-Process Inventory Cash, R.M. Bank FV-NI Investments Interest Payable Restricted Cash (for Plant Expansion 50,000 52,000 ost of Goods Sold 90,000 8,000 253,000 34,000 50,000 31,000 36,000 Notes Receivable Accounts Receivable Raw Materials Supplies Expense Allowance for Doubtful Accounts Intangible Assets-Trade Names Contributed Surplus Common Shares $2,100,000 40,000 161,000 187,000 60,000 12,000 18,000 88,000 22,000